{"id":17479,"date":"2024-12-05T10:08:36","date_gmt":"2024-12-05T09:08:36","guid":{"rendered":"https:\/\/melo.no\/?page_id=17479"},"modified":"2026-02-05T10:35:44","modified_gmt":"2026-02-05T09:35:44","slug":"skatt-i-costa-rica","status":"publish","type":"page","link":"https:\/\/melo.no\/en\/om-advokatfirmaet-melo\/kompetanse\/skatt\/skatt-i-ulike-land\/skatt-i-costa-rica\/","title":{"rendered":"Tax in Costa Rica"},"content":{"rendered":"
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Tax in Costa Rica<\/h4>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n\r\n
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For those considering moving to Costa Rica<\/h1>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n\r\n
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There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in Costa Rica.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n\n\t

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Marginal tax rate<\/div> <\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n\n\t
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Overview of personal taxation in Costa Rica \u2013 updated per 2025<\/h5>

<\/i>What is required to establish tax residency in Costa Rica?<\/a><\/h3>
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Individuals who stay in Costa Rica for six months or more during a tax year are considered to have moved there and to be tax residents.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div>

<\/i>Which types of income are taxable in Costa Rica?<\/a><\/h3>
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Both resident and non-resident taxpayers are taxed only on income sourced in Costa Rica.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div>

<\/i>What tax rates apply in Costa Rica?<\/a><\/h3>
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Costa Rica has a progressive tax system, with rates ranging from 10 to 25%.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div>

<\/i>Does Costa Rica grant tax credit for foreign taxes?<\/a><\/h3>
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Costa Rica does not grant tax credit for taxes paid abroad.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div>

<\/i>Is there wealth tax in Costa Rica?<\/a><\/h3>
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Costa Rica does not levy wealth tax.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div>

<\/i>What is the tax year in Costa Rica?<\/a><\/h3>
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The tax year in Costa Rica corresponds with the calendar year, although it is possible to apply for tax assessment based on a different accounting period.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div>

<\/i>When must the tax return be filed in Costa Rica?<\/a><\/h3>
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The individual tax return in Costa Rica must be filed within two months and 15 days after the end of the tax year.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div>

<\/i>What is the name of the tax authority in Costa Rica?<\/a><\/h3>
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The name of the tax authority in Costa Rica is General Directorate of Taxation.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div>

<\/i>How many countries does Costa Rica have tax treaties with?<\/a><\/h3>
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Costa Rica has tax treaties with four countries: Mexico, Spain, Germany, and the United Arab Emirates.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div>

<\/i>Is there property tax in Costa Rica?<\/a><\/h3>
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Costa Rica has property tax at municipal level. The rate is 0.25% and is assessed based on the value of the property.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div><\/div>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n\n\t

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Contact<\/h5>
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\"Atle

Atle Mel\u00f8<\/h4>
Partner<\/div>

amelo@melo.no
\n+47 951 80 979<\/p><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>","protected":false},"excerpt":{"rendered":"Skatt i Costa Rica For deg som vurderer \u00e5 flytte til Costa Rica Det er gjerne en rekke faktorer \u00e5 ta i betraktning n\u00e5r man skal bestemme seg for et...","protected":false},"author":188,"featured_media":0,"parent":17359,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_analytify_skip_tracking":false,"footnotes":""},"class_list":["post-17479","page","type-page","status-publish"],"yoast_head":"\nSkatt i Costa Rica | Advokatfirmaet Mel\u00f8 AS<\/title>\n<meta name=\"description\" content=\"For deg som vurderer \u00e5 flytte til Costa Rica. 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